Three eight-year-old boys have been reported to the Youth Justice Assessor following an investigation into an alleged incident in Arbroath on Thursday.
Detective Inspector Ally Waghorn, the senior investigating officer from Police Scotland Tayside Division, said: “A thorough investigation has been undertaken with a number of people spoken to, door to door enquiries carried out and a full forensic examination completed in the area.
“As well as establishing the full circumstances of any complaint, Police Scotland and its partners also have a duty of care towards the community it serves and the more vulnerable members of the community in particular.
“That is our priority now.”
He concluded: “We are fully aware of the rumours circulating in Arbroath and the anxiety those rumours create. I would like to reassure local residents that we are not looking for any other individuals in connection with this enquiry.”